Devinder Gupta ( 1 ) THE two show cause notices (Annexure and-E and G) dated 9th June. 1981 and 22nd August. 1981 issued by the Central Government against the petitioner under Section 36 (2) of the Central Excise and Salt Act. 1944. (hereinafter referred to as "the act aie under challenge in this wnt petition ( 2 ) IN view of the amendments carried out in the Act and of the provisions of Section 35-P thereof. the two show cause notices issued to the petitioner by the Central Government have now been registered and numbered as Appeals No. E/1421/81-C and E/1447/81-C before the Customs, Excise and Gold (Control) Appellate Tribunal A prayer has now been made on behalf of the respondent for. disposal of the writ petition on similar terms on which M/s. India Coffee and Tea Distributing Co. Ltd. Civil Writ Petition No. 120/81 was disposed of on 13th July. 1994 Learned counsel for the petitioner has opposed the prayer contending that the show cause notices are void and nonest and are liable to be quashed by this Court on the grounds stated in writ petition. It is contended that it will not be appropriate at this stage to call upon the petitioner to contest the appeals before the CEGAT since the respondent is bound by the decision rendered on 20th May, 1980 in the writ petition preferred by the petitioner, which decision is binding on the respondent and it will not be possible even for CEGAT to take a different view in the matter. ( 3 ) AFTER having heard learned counsel for the parties and considering their submissions, we are not inclined to take a different view than the one taken by a Division Bench of this Court while disposing of the case in M/s. India Coffee and Tea Distributing Co. Ltd. (supra ). As a matter of judicial proprietory also, we are not inclined to take a different view. ( 4 ) IN view of the statutory transfer of the proceedings under Section 35-P of the Act to CEGAT and registration of the two show cause notices as regular appeals, it will not be appropriate for us to deal with this matter and then quash the memorandum of appeals. ( 4 ) IN view of the statutory transfer of the proceedings under Section 35-P of the Act to CEGAT and registration of the two show cause notices as regular appeals, it will not be appropriate for us to deal with this matter and then quash the memorandum of appeals. Needless to add that it will be open for the petitioner to contest the appeals before the CEGAT on all grounds available to it including the one taken in the instant writ petition. ( 5 ) FOLLOWING the order passed in M/s. India Coffee and Tea Distributing Co. Ltd. (supra), we dispose of the writ petition a with direction that parties should pursue their remedy in the appeals now pending before the CEGAT. Notwithstanding the stay of show cause notices issued by this Court on 16th October, 1981, it will be open for the CEGAT to dispose of the appeals on merits. The application and writ petition stand disposed of accordingly.